Major League Baseball is inching closer to a conclusion in the Theo Epstein compensation talks, with a decision expected as soon as this week, CBSSports.com insider Jon Heyman reports.

Both teams have already submitted briefs, and the commissioner's office has had time to look them over.

For Red Sox fans with images of Brett Jackson dancing in your head, well, you can stop. Word is the fact the Epstein had just one year left on his contract, and his deteriorating relationship with John Henry and Larry Lucchino, could affect what kind of return the Red Sox get.

Epstein was named the Cubs' president of baseball operations on Oct. 21. The two sides originally had 30 days to settle on compensation, but that deadline was then pushed back and ultimately sent to the commissioner's office last month.

The only precedent for a GM leaving his post and then taking another gig came in 1994 when the Twins' Andy MacPhail left Minnesota for the top job with the Cubs. The Twins received right-hander Hector Trinidad as compensation. Trinidad was ranked the team's No. 30 prospect at the time and never made it past Double-A. According to Baseball America, the Cubs' No. 30 prospect this year is outfielder Shawon Dunston Jr., the team's 11th-round pick in 2001 and son of former Cubs shortstop (and top overall pick) Shawon Dunston.

The Marlins gave up two players, utility infielder Ozzie Martinez and reliever Jhan Marinez, to the White Sox for compensation in return for manager Ozzie Guillen. Baseball America ranked Marinez, a right-hander, the No. 6 prospect in the White Sox system, although it should be noted he'd be ranked much lower than that in any other system. The White Sox minor-league system is almost universally considered the worst in baseball by a wide margin. Martinez was not ranked by Baseball America.

Epstein should be worth more than a manager, and probably more than what the Cubs gave up 18 years ago -- but how much more will be what makes it interesting.

Red Sox president Larry Lucchino initiated the move, according to the report. It's still unclear how long the ruling will take from Selig or what it will be, as there is apparently no precedent for it.

Selig had set a Nov. 1 deadline for the compensation, but that was later extended indefinitely.

Lucchino has apparently asked for the likes of Matt Garza or Cubs top prospect Brett Jackson, which the Cubs have determined to be too costly.

In 1994, the Cubs sent a Class A pitcher (Hector Trinidad) to the Twins in return for the poaching of GM Andy MacPhail. Trinidad never reached the majors.

The Red Sox -- pointing toward Epstein's five-year, $18.5 million contract -- are claiming Epstein is more valuable than a low-level prospect, while Epstein has been left to downplay his own value.

The Orioles will undergo a transition this offseason when team president and GM Andy MacPhail leaves the team as is widely expected.

With MacPhail's leaving comes the real question as to who the Orioles will replace MacPhail with. If MacPhail, who has a track record of GMing the Twins and Cubs in the past, can't succeed in Baltimore under overbearing owner Peter Angelos despite supposedly gaining more latitude than previous GMs have, it's going to be very hard to attract strong GM candidates to Baltimore as an intriguing destination. Also complicating matters is Angeles' adoration of manager Buck Showalter, whom was Angelos' No. 1 pick to become the new O's manager ahead of McPhail's preferred Eric Wedge.

There have been multiple reports from multiple outlets lately that Angelos could kill two birds with one stone by hiring Showalter as GM in addition to managerial duties. It's a position Showalter would be hard-pressed to turn down as it would give him a very prestigious role, and one that isn't commonly seen in baseball. GMs in the past have also been responsible for non-player operations, a duty that generally falls to the president now. And player-coaches were very common in previous generations -- but someone acting as both a GM and manager? You don't see that often.

It might have been more believable way back when before both GMing and managing were demanding of a 24/7 job. In this day and age, it would be awfully hard for Showalter to pull off such a role.

But it could be done.

Anything can be done with the proper reinforcements. If Showalter wants to try his hand at managing and GMing, he needs to realize that his primary focus is going to be on getting ready for the night's game. While he'll inevitably need his coaching staff to step up and assume more work than currently responsible for, where Showalter will need help is in the front office. And in this, Baltimore might actually become a coveted destination for potential GMs.

Showalter's going to need a hands-on assistant GM that essentially functions as GM without the title or final say. Someone needs to field all the trade calls, pore over the minor leagues, prepare contract discussions... there is no shortage of duties attributed to a GM these days to the point where a GM needs as much help as he can get, never mind a manager-GM. Any assistant GM that comes into a team with Showalter as manager-GM will be asked to shoulder a lot more responsibility than an actual assistant GM -- to the point that he would end up acting as a glorified GM. This would be an attractive job because the assistant GM would get more hands-on training and expertise, plus would raise his stock with other teams as a potential GM candidate. Showalter could also elect to have two assistant GMs to help with the load.

At the end of the day, is being both manager and GM a good idea? No.

While Showalter could potentially pull this off with the right support, it seems foolhardy for the Orioles to combine two very important jobs. Showalter needs to pick which avenue he wants to go down, or he'll become just another name in an increasingly-long list of failed Orioles GMs.

Orioles president of baseball operations and de facto GM Andy MacPhail is expected to resign at the end of the year, two high-ranking team officials told USA Today.

MacPhail, who has been in his position since 2007, took the team over with more autonomous control of the team than any other GM had under owner Peter Angelos, but despite early progress, was unable to turn the team around, which is a major reason for the parting. CBSSports.com's Danny Knobler says that MacPhail had been expected to resign or be fired all season, with Angelos and MacPhail fed up with each other.

"Let's just get to the end of the year," MacPhail said when asked about his future, "and see what unfolds. We'll see. We'll see. I know there's a lot of speculation, but that comes with the territory."

Manager Buck Showalter, who is believed to have a significant say in who takes over, is not interested in the job for himself.

"You hear all kinds of things,'' Showalter said. "I just hope for the best for Andy. This is not one person's fault. You can't be this bad, for this long, without multiple reasons.''

Baltimore will register its 14th straight losing season by season's end, not what MacPhail envisioned when he took over the job. Building around young pitching, the Orioles were a team to watch over the last few years but their most heralded pitching prospects -- as well as hitting -- have stalled out as of late. Brian Matusz and Nick Markakis, just to name two, have regressed.

MacPhail won two World Series as the GM of the Twins (1987, 1991) and oversaw the Cubs from 1994 to 2006. Chicago replaced MacPhail with Jim Hendry, who was fired earlier this month. The son of former AL president (and Orioles GM) Lee MacPhail has been considered a potential replacement for Bud Selig whenever the commissioner chooses to step down.

Davis, a 25-year-old first baseman, is currently on the disabled list and could be done for the season with a small tear on his labrum. He has met with doctors and hopes to get back before the end of the season, but that's uncertain. While he initially said he slept on his shoulder wrong while the Orioles were in Kansas City, he's recently revealed that it had been bothering him before the trade, but didn't tell the Rangers or ask for treatment.

"Andy was very clear he didn't have any issues with us and the way things were handled," Daniels told Sullivan. "We'll stay in touch. It might be something we revisit, but there are no plans at this point."

Davis played in just 10 games for the Orioles after being traded, but by all accounts Baltimore likes him and plan on him to be in the mix at first base. So, really, it's unlikely anything will happen. Even if the Orioles were upset, there would have to be real evidence of malfeasance on the part of the Rangers -- and that doesn't appear to be the issue. In all likelihood, this is the last we'll hear of it.

Jim Hendry is the first general manager out heading into this offseason, but it's unlikely he'll be the last. What other GMs could be on the move?

Here's five possibilities ranked from most likely to least likely:

1. Ed Wade, Astros: A new owner often means a new general manager, and if the sale to Jim Crane ever goes through, Wade can expect to find himself on the way out with current owner Drayton McLane. Not only do the Astros have a shot at a historically bad season, there's little hope on the way. That said, Wade did get a nice haul for Hunter Pence, but Pence was still under team control for two more years. The trade of the team's best player wasn't a popular one.

2. Andy MacPhail, Orioles: Hendry's predecessor with Cubs hasn't had much success in Baltimore, either. MacPhail has the title of "President of Baseball Operations" but is in effect the general manager… for now. MacPhail was hired in June of 2007 and since he's taken over the team has gone 285-413 and lost at least 90 games in each of his three full seasons at the helm and the team is on track to reach that mark again.

3. Jack Zduriencik, Mariners: Zduriencik made a splash in his first season as Mariners general manager, putting together a team that surprised everyone by going 85-77. As good as 2009 was, 2010 was a disaster. Zduriencik was praised by many (myself included) for his offseason moves leading up to the 2010 season, but the Midas touch was gone. The signing of Chone Figgins and trade for Milton Bradley turned out to be disasters, while Ken Griffey Jr. clashed with manager Don Wakamatsu and retired mid-season. The Mariners started 2011 off well, but since their last day at .500 on July 5, the Mariners have gone 10-16 and went from 2 1/2 games out to 18 games behind the Rangers in the American League West. Furthermore, Zduriencik angered many in the organization after denying knowledge of the criminal past of reliever Josh Lueke, who was part of the Cliff Lee deal last year.

4. Neal Huntington, Pittsburgh: Speaking of former darlings, Huntington was the toast of baseball at the All-Star break. The Pirates appeared to be on track to end their string of 18 consecutive losing seasons. Since sitting alone in first place atop the NL Central on July 19, the Pirates have gone 7-20 and sit 14 games back just a month later. There were rumors that Huntington was close to an extension earlier in the season, but recent events could mean instead of a raise for 2012, Huntington is looking for a new job.

5. Brian Cashman, Yankees: While the others on this list may be getting pink slips, Cashman could decide to leave on his own. Former owner George Steinbrenner was infamous for his quick temper and firing employees, but his sons' signature move so far was the undermining of Cashman by signing reliever Rafael Soriano after Cashman said the team had no interest in the former Rays' closer as a setup man for Mariano Rivera. Cashman had a rough offseason with the negotiations with Derek Jeter and Rivera, and could also look for a new challenge to show that he's not been successful only because of the Yankees' deep pockets. Basically, he could be sick of being the GM of the Yankees and decide to move on.

The talk last night in the lobby at the Dolphin Hotel here at Disney was Mark Reynolds is going to the Orioles, the only question is when -- well, that should get done maybe as soon as Kevin Towers wakes up. He was one of the few people still in the hotel lobby when I stumbled out at 2:30 a.m., so he may need a little more sleep this morning.

Anyway, Sports Illustrated 's Jon Heyman tweets the deal is close, and Orioles general manager Andy MacPhail notes the Orioles are "making progress" with the Diamondbacks in acquiring the third baseman.

Nick Piecoro of the Arizona Republic tweets RHP David Hernandez is expected to be in the deal and RHP Kam Mickolio is a "strong possibility."

As far as the Orioles being close to signing first baseman Derrek Lee, MLB.com's Britt Ghiroli says MacPhail and another source said those reports are "extremely premature."

-- C. Trent Rosecrans

UPDATE : The deal is all but done, as multiple sources are all reporting that Hernandez and Mickolio are in the deal and on the verge of completion. ESPN's Buster Olney says all that is remaining are the players passing physicals.

UPDATE : And Reynolds is now an Oriole as Dan Connolly of the Baltimore Sun reports and SI.com 's Jon Heyman confirms.

UPDATE : The Diamondbacks are replacing Reynolds with Melvin Mora for one year as Steve Gilbert of MLB.com . Hardly an inspired choice -- especially since Baltimore jettisoned Mora as its starting 3B after 2009.

Juan Samuel's tenure as the Orioles' interim manager ended with a 5-4 loss to the Royals on Sunday. Samuel, who took over for Dave Trembley, went 17-34 in his tenure as the Orioles' skipper. That was actually an improvement over Trembley's 15-39 mark.

Buck Showalter will take over for the Orioles on Tuesday, and it's unlikely he'll have any better luck, considering the Orioles are just plain bad.

"You wish it would have ended differently with a few more wins here, but we have nothing to be ashamed of," Samuel told the Baltimore Sun 's Jeff Zrebiec . "These guys played hard. All these games came down to the last at-bat and that's all you can hope for."

Samuel will meet with Orioles' president Andy MacPhail on Monday morning and Zrebiec says Samuel is expected to resign rather than stay on Showalter's staff as the third base coach, the position he held under Trembley.

"I enjoyed my time here," Samuel said. "It was nothing but a good experience. It puts [my name] out there a little more knowing that I can do this."

Samuel will certainly get more interviews out of this, his players spoke highly of him and it's not like Earl Weaver could put this team in contention.